Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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A

190.0000 ASSESSMENT APPEALS BOARD

Annotation 190.0025

190.0025 Bankruptcy Automatic Stay Exception. The filing of a bankruptcy petition triggers an automatic stay or suspension of commencement or continuation of a judicial, administrative, or other action against the debtor as well as any action to recover a pre-petition claim or debt pursuant to 11 U.S.C section 362(a)(1). Among the specified exceptions to the automatic stay requirement, section 362(b)(9)(D) provides an exception for "the making of an assessment for any tax..." In Delpit v. Commissioner (9th Cir.1994) 18 F.3d 768, the Ninth Circuit Court of Appeals held that a property tax assessment appeal is a continuation of the comprehensive tax assessment process in California. Thus, as a step in the tax assessment process, an assessment appeal is an exception to the automatic stay as provided by subdivision (b)(9)(D). C 8/29/2003.